Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Rate of GST - Royalty in relation to mining lease - Excess Royalty Collection Contracts (ERCC) - the rate under pre-revised entry No. 8 does not apply to “Licensing services for the right to use intellectual property’ and similar products other than IPR” - taxable @ 18% under entry No. 17(viii) of the Notification No. 11/2017
Rate of GST - Royalty in relation to mining lease - Excess Royalty Collection Contracts (ERCC) - the rate under pre-revised entry No. 8 does not apply to “Licensing services for the right to use intellectual property’ and similar products other than IPR” - taxable @ 18% under entry No. 17(viii) of the Notification No. 11/2017
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